https://www.taxtmi.com/caselaws?id=81549 Modvat entitlement under Rule 57G turned on whether the declaration was filed in time when it was acknowledged by the Range Superintendent on 31-3-1986, even though it reached the Assistant Collector later. The procedural requirement in Rule 57G(2) was treated as satisfied by filing with either officer, and the Board's clarification supported credit from the date of such filing. The earlier omission to notice this record was held to be an error apparent on the face of the record, so rectification was allowed and Modvat credit was recognised for inputs taken on 1-4-1986. en-us Wed, 21 Aug 1991 00:00:00 +0530 Mon, 27 Jun 2011 13:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81549 Modvat entitlement under Rule 57G turned on whether the declaration was filed in time when it was acknowledged by the Range Superintendent on 31-3-1986, even though it reached the Assistant Collector later. The procedural requirement in Rule 57G(2) was treated as satisfied by filing with either officer, and the Board's clarification supported credit from the date of such filing. The earlier omission to notice this record was held to be an error apparent on the face of the record, so rectification was allowed and Modvat credit was recognised for inputs taken on 1-4-1986. Case-Laws Central Excise Wed, 21 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81549